Peer-Reviewers

1. Dr. Naz'aina, S.E.,M.Si.,Ak.,CA
   Universitas Malikussaleh

2. Ali Akbar Hidayat, SE., ME.
   Universitas Mataram

3. Metyria Imelda Hutabarat, S.E., M.Si
   STMIK Methodist Binjai

4. Zamalludin Sembiring, S.E., S.Pd.M.H.
   Universitas Muslim Nusantara Al Washliyah Medan

5. Syamsul, SE., M.SC
   Universitas Abdul Azis Lamadjido (STIE Panca Bhakti Palu)

6. Dr. Vivi Herlina, S.IP., S.E., M.M.
   STIA Nusantara Sakti Sungai Penuh